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APPROVED Nonbank Trustees/Custodians as of December 31, 2005

Name Address Approval Date

249. Wheat, First Securities, Inc. P.O. Box 1357 3/23/1983
707 East Main Street
Richmond, VA 23211
250. William R. Hough & Co., Inc. 100 2nd Avenue South 4/18/1995
Suite 800
St. Petersburg, FL 33701

of announcement in the Internal Revenue be deductible. Protection under section

Bulletin that an organization no longer 7428(c) would begin on July 31, 2006, and
Deletions From Cumulative qualifies. However, the Service is not would end on the date the court first deter­
List of Organizations precluded from disallowing a deduction mines that the organization is not described
for any contributions made after an or­ in section 170(c)(2) as more particularly
Contributions to Which ganization ceases to qualify under section set forth in section 7428(c)(1). For indi­
are Deductible Under Section 170(c)(2) if the organization has not timely vidual contributors, the maximum deduc­
170 of the Code filed a suit for declaratory judgment under tion protected is $1,000, with a husband
section 7428 and if the contributor (1) had and wife treated as one contributor. This
Announcement 2006–48 knowledge of the revocation of the ruling benefit is not extended to any individual, in
or determination letter, (2) was aware that whole or in part, for the acts or omissions
The Internal Revenue Service has re­ such revocation was imminent, or (3) was of the organization that were the basis for
voked its determination that the organi­ in part responsible for or was aware of the revocation.
zations listed below qualify as organiza­ activities or omissions of the organization
tions described in sections 501(c)(3) and that brought about this revocation. Fresh Start, Inc.
170(c)(2) of the Internal Revenue Code of If on the other hand a suit for declara­ Wichita, KS
1986. tory judgment has been timely filed, con­ Hope International Mission
Generally, the Service will not disallow tributions from individuals and organiza­ Columbus, OH
deductions for contributions made to a tions described in section 170(c)(2) that Master Credit Corporation
listed organization on or before the date are otherwise allowable will continue to Las Vegas, NV

July 31, 2006 135 2006–31 I.R.B.